how to write a letter requesting abatement of tax penalties
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replied 5 years ago.
The IRS will never waive the interest that is due on a past due tax debt, but they will sometimes waive the penalties or a portion of the penalties, if you can show reasonable cause as to why the taxes were not paid on time.
You would need to write a letter to the IRS Service Center where you file your returns to the attention of the Penalty Abatement Coordinator. Here is a sample of what the letter should include:
Cincinnati, OH. 98765
(Make sure you use the actual address for the service center where you file your return)
Re: Request for Penalty Abatement
From: Jane Doe XXXXX
Main Town, WY. 98766
July 4, 2010
To Whom It May Concern:
I am requesting an abatement of penalties totaling $2,345.20 as asserted in the IRS Notice dated 6/2/XX, of which I have enclosed.
The reason I paid
late, filed late, did not report income (choose your reason) was that __________(fill in your reason, such as:)
My husband passed away
I was hospitalized
My tax records were lost in the hurricane
Whatever your good reason is.
Enclosed is a (describe your supporting documentation, such as):
Death certificate confirming my husband's death
Doctor's explanation for my hospitalization
Picture of house torn apart from hurricane
I have also enclosed payment that covers the amount of the underlying taxes I owe. (It is a good idea to send at least something as a good faith deposit).
Please abate these penalties for "reasonable cause." If you have any further questions, please feel free to contact me at(NNN) NNN-NNNNfrom 8a to 5 pm.
Thank you in advance for your time and consideration.
Enclosed: IRS Tax Notice, death certificate, doctor's letter, photograph.
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